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VLC media player: supports playback and encoding of MP4 and raw AAC files; Winamp for Windows: includes an AAC encoder that supports LC and HE AAC; Windows Media Player 12: released with Windows 7, supports playback of AAC files natively; Another Real: Rhapsody supports the RealAudio AAC codec, in addition to offering subscription tracks ...
FAAC (Freeware Advanced Audio Coder) is a software project which includes the AAC encoder FAAC and decoder FAAD2.It supports MPEG-2 AAC as well as MPEG-4 AAC. It supports several MPEG-4 Audio object types (LC, Main, LTP for encoding and SBR, PS, ER, LD for decoding), file formats (ADTS AAC, raw AAC, MP4), multichannel and gapless encoding/decoding and MP4 metadata tags.
EZ CD Audio Converter, FFmpeg with Mainconcept plugin (encoder only), Sonnox, Apple (decoder only), QuickTime (Mac version & decoder only). Exhale (encoder only), FFmpeg (decoding only with Fraunhofer FDK AAC library enabled for manually command, native decoding only), Android (decoder only) - Yes No No No No Vorbis Xiph.Org Foundation: 2000-05-11
File converter: single/batch file conversion from/to all supported audio formats, with original metadata preserved. In dealing with identical output files instances, provided that re-encoding is unnecessary, the process has optional instructions for selective skipping in favor of performing a tag-only synchronization.
ALAC supports up to 8 channels of audio at 16, 20, 24 and 32 bit depth with a maximum sample rate of 384 kHz. ALAC data is frequently stored within an MP4 container with the filename extension.m4a. This extension is also used by Apple for lossy AAC audio data in an MP4 container (same container, different audio encoding).
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Fraunhofer FDK AAC – Lossy compression (AAC) FFmpeg codecs in the libavcodec library, e.g. AC-3, AAC, ADPCM, PCM, Apple Lossless, FLAC, WMA, Vorbis, MP2, etc. FAAD2 – open-source decoder for Advanced Audio Coding. There is also FAAC, the same project's encoder, but it is proprietary (but still free of charge). libgsm – Lossy compression
LAME (encoding only) Advanced Audio Coding (AAC) (MPEG-2 Part 7) FAAC (encoder) and FAAD (decoder) FFmpeg; iTunes; Nero AAC Codec; VisualOn AAC Encoder (a.k.a. libvo_aacenc) Fraunhofer FDK AAC; libaacplus; MPEG-4 Audio. Advanced Audio Coding (AAC, MPEG-4 Part 3 subpart 4), HE-AAC and AAC-LD. FAAC, FAAD2; FFmpeg; iTunes; Nero AAC Codec